PENGARUH FAKTOR-FAKTOR TEKNOLOGI INFORMASI, INTERAKSI, DAN MOTIVASI TERHADAP KEMAMPUAN AUDITOR DALAM BERBAGI PENGETAHUAN

https://doi.org/10.22146/abis.v2i3.59361

Nabella Duta Nusa(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk menganalisis faktor yang dapat mempengaruhi kemampuan auditor dalam berbagi pengetahuan. Secara khusus, penelitian ini membagi faktor-faktor tersebut menjadi tiga kelompok: faktor teknologi informasi, kelompok faktor interaksi (terdiri dari iklim organisasi, pendampingan, konflik dan ambiguitas peran), dan kelompok faktor motivasi (terdiri dari penghargaan organisasional, keuntungan timbal balik, kesenangan dalam membantu orang lain, keyakinan-sendiri terhadap pengetahuan). Pembangunan model penelitian didasarkan pada beberapa teori, antara lain Mentoring Theory, Economic Exchange Theory, Social Exchange Theory, dan Social Cognitive Theory. Objek penelitian ini adalah auditor Kantor Akuntan Publik (KAP). Data dikumpulkan melalui penyebaran kuesioner dan kuesioner yang kembali sebanyak 82 buah. Metode analisis statistik yang digunakan adalah metode Structural Equation Modeling (SEM).

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Manajemen Pengetahuan, Berbagi Pengetahuan, Mentoring Theory, Economic Exchange Theory, Social Exchange Theory, Social Cognitive Theory

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References

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DOI: https://doi.org/10.22146/abis.v2i3.59361

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